Treaty on Gibraltar and the European Union Act 2026.

The Treaty on Gibraltar and the European Union Act 2026, is a principal Act of Gibraltar enacted to implement the Agreement in respect of Gibraltar between the European Union and Euratom, of the one part, and the United Kingdom in respect of Gibraltar, of the other part. The Act gives the Treaty on Gibraltar and the European Union force of law in Gibraltar, provides for applicable EU law and Treaty-derived rights, powers, liabilities, obligations, restrictions, remedies and procedures to have domestic legal effect, and authorises the making of implementation regulations. It also establishes mechanisms for interpretation, proof of EU instruments, funding for implementation, annual reporting, guidance, transitional arrangements, and consequential amendments to existing Gibraltar legislation. The Act regulates a broad range of matters arising from the Treaty, including circulation of persons, border crossing points, Schengen-related checks, residence permits, applications for international protection, police cooperation, surrender procedures, and frontier workers. It also implements level playing field rules concerning open and fair competition and sustainable development, including state aid control, transparency, recovery of unlawful aid, taxation standards, labour and social standards, and the precautionary principle in relation to environmental or human health protection. The provisions on civil nuclear cooperation address nuclear safety, radiation protection, radioactive waste, shipment of nuclear material, emergency preparedness and control of radioactive material and sources. The Act establishes a customs union between Gibraltar and the European Union, prohibits customs duties and quantitative restrictions between them, regulates imports and exports, transaction tax, excise duty, mutual administrative assistance, product compliance and market surveillance. It contains specific references to food, goods for agricultural production, live animals, live plants, foodstuffs for human and animal consumption, supply of water, energy products used in agricultural, horticultural, piscicultural and forestry works, sanitary and phytosanitary measures, non-food product safety, and tobacco traceability.